Kurikulum S1 Akuntansi - Fakultas Ekonomi dan Bisnis

Curriculum Structures

The Accounting Study Program curriculum has 145 credits (71 courses).

Consists of:

Mandatory Core Study Program: 91 credits (34 courses)
Mandatory Local and Characteristic Study Program: 30 credits (13 courses)
National compulsory course: 8 credits (4 courses)
University required course: 8 credits (4 courses)

Semester I and II : Basic Competencies (Basic Science Accounting and general subjects)

Semester III and IV : Financial Reporting and Costing Competency

Semester V and VI : Competency in Financial Statement Audit and Financial Reporting Consolidation

Semester VII and VIII : Competence in theoretical concepts of auditing and reporting of business entities to conduct research in the field of auditing and reporting of business entities.

Course Distribution

YEAR 1:

SEMESTER 1 (19 CREDITS)

Students are able to understand the basic principles of accounting and the accounting cycle

SEMESTER 2 (18 CREDITS)

Students are able to understand the basic principles of accounting and reporting of business entities according to Financial Accounting Standards

YEAR 2:

SEMESTER 3 (20 CREDITS)

Students are able to master in depth the principles of accounting reporting

SEMESTER 4 (21 CREDITS)

Students are able to master in depth being able to make cost calculation components

YEAR 3:

SEMESTER 5 (20 CREDITS)

Students are able to understand in depth the basic principles of financial statement audit

SEMESTER 6 (21 CREDITS)

Students are able to understand in depth the basic principles of consolidated entity reporting

YEAR 4:

SEMESTER 7 (18 CREDITS)

Students are able to master in-depth theoretical concepts regarding examination and reporting of business entities

SEMESTER 8 (6 CREDITS)

Students are able to master the principles and contemporary issues of economics, and socio-culture in general to conduct research in the field of auditing and reporting of business entities according to the needs of society and industry.

Body Of Knowledge